10 Q1 Statement of Comprehensive Income (Penyata Pendapatan Komprehensif) For the Year Ended 31 December 2020 (Bagi Tahun Berakhir 31 Disember 2020) Bob Wall RM RM Turnover (Jualan) 310,000 190,000 Cost of sales (Kos jualan) (100,000) (80,000) Gross profit (Untung kasar) 210,000 110,000 Operating expenses (Belanja operasi) (97,500) (30,000) Operating profit before tax (Untung operasi sebelum cukai) 112,500 80,000 Servis charge (Caj perkhidmatan) 5,000 Dividends from Wall (Dividen daripada Wall) 7,500 125,000 80,000 Taxation (Cukai) (40,000) (20,000) Profit for the year 85,000 60,000 (Untung bagi tahun) Additional information (Maklumat tambahan): 1. Wall was incorporated on 1 January 2021 with 400,000 ordinary shares of 50 sen each and 200,000 10.5% cumulative preference shares of RM1 each. (Wall diperbadankan pada 1 Januari 2021 dengan 400,000 unit saham biasa 50 sen setiap satu dan 200,000 unit 10.5% saham keutamaan kumulatif RM1 setiap satu.) 2. On 1 January 2020, Bob acquired 300,000 of the issued ordinary shares of Wall for RM500,000. Retained profit on 1 January 2020 for Bob and Wall were RM50,000 and RM40,000 respectively. (Pada 1 Januari 2020, Bob telah memilik 300,000 unit saham biasa Wall pada RM500,000. Pendapatan tertahan Bob dan Wall pada 1 Januari 2020 adalah RM50,000 dan RM40,000 masing-masing.) 3. Dividends for year 2020 were as follows: (Dividen bagi tahun 2020 adalah seperti berikut:) Dividends paid (Dividen berbayar) Ordinary (Biasa) Preference for half year (Keutamaan untuk setengah tahun) Bob Wall RM20,000 RM10,000 RM10,500 4. Bob charges Wall for professional services rendered which is included in the statement of comprehensive income of Bob. These expenses are included in the operating expenses of Wall. (Bob mengenakan caj kepada Wall bagi perkhidmatan profesional yang dimasukkan ke dalam penyata kewangan komprehensif Bob. Belanja ini juga termasuk dalam belanja operasi Wall.) 5. During the year Bob sold inventories costing RM10,000 for RM12,000 to Wall. Wall has sold all of them. (Dalam tahun semasa Bob telah menjual inventori dengan kos RM10,000 pada harga RM12,000 kepada Wall. Wall telah menjual kesemuanya.) 6. The group recognizes goodwill and it is impaired by RM10,000. (Kumpulan syarikat mengiktiraf muhibah dan mengenakan 'impair' sebanyak RM10,000.) Required: (Dikehendaki:) Prepare the consolidated statement of comprehensive income for the year ended 31 December 2020. (Sediakan penyata pendapatan komprehensif digabungkan bagi tahun berakhir 31 Disember 2020.) (25 m)